Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.

Denomination

Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.

Procedure type

Taxation

Subject

Taxes

Purpose

Access to records and files that form part of a file completed on the date of the request, by a taxpayer who has been a party to the procedure.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Request

Phases of the procedure/service

Start: Submission of the access request.

Procedure: By the body that processed the file.

End: Resolution of the body that processed the file.

Enforcement: If the documents that make up the file are stored by electronic, computer or telematic means, access will be provided to the interested party by said means. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.

Forms

Electronic processing

Resolution deadline

1 Month/s

Resolution body

Taxpayer's Ombudsman

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing